 | 1928 - 1130 páginas
...§ 6336%gg) against allowance of a deduction in respect of premiums paid on a life insurance policy "when the taxpayer is directly or indirectly a beneficiary under such policy," the plaintiff contends that by force of section 214a (Сотр. St § 6336%g) of the Acts allowing... | |
 | Robert Hiester Montgomery - 1920 - 1304 páginas
...exhaustion thereof for which an allowance is or has been made;* or (d) Premiums paid on any life insurance policy covering the life of any officer or employee,...is directly or indirectly a beneficiary under such policy.5 4See Chapter XXIX, "Depreciation." 'See page 569. Section 235. [Corporations] That in computing... | |
 | New York (State). Comptroller's Office - 1919 - 24 páginas
...made ; (d) premiums paid on any life insurance policy covering the life of any officer, employe or person financially interested in any trade or business carried on by the taxpayer, if the taxpayer is directly or indirectly a beneficiary under such policy. (Section 361) 46. How is... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 664 páginas
...not deductible," line 20, and following, reads in this manner: " Preminms paid on any life insurance policy covering the life of any officer or employee...business carried on by the taxpayer when the taxpayer or anyone financially interested in such trade or business is a beneficiary under said policy." The... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 660 páginas
...not deductible," line 20, and following, reads in this manner : " Preminms paid on any life insurance policy covering the life of any officer or employee...business carried on by the taxpayer when the taxpayer or anyone financially interested in such trade or business is u beneficiary under said policy." The... | |
 | Henry Montefiore Powell - 1919 - 708 páginas
...exhaustion thereof for which an allowance is or has been made; or 4,. Premiums paid on any life insurance policy, covering the life of any officer or employee,...directly or indirectly a beneficiary under such policy. § 362. Exemptions. The following exemptions shall be allowed to any resident taxpayer: 1. In the case... | |
 | Alabama - 1919 - 1476 páginas
...exhaustion thereof, for which an allowance is or has been made; or (d) premiums paid on any life insurance policy covering the life of any officer or employee,...directly or indirectly a beneficiary under such policy. Section 326. EXEMPTIONS.— The following exemptions from income tax shall be allowed to every resident... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 páginas
...exhaustion thereof for which an allowance is or has been made ; or 4. Premiums paid on any life insurance policy, covering the life of any officer or employee,...directly or indirectly a beneficiary under such policy. § 362. Exemptions. The following exemptions shall be allowed to any resident taxpayer: 1. In the case... | |
 | National City Company, United States - 1919 - 104 páginas
...thereof for which an allowance is or has been made; or 79. (d) Premiums paid on any life insurance policy covering the life of any officer or employee,...business carried on by the taxpayer, when the taxpayer directly or indirectly a beneficiary under such policy. CREDITS ALLOWED. 80. SEC 216. That for the... | |
 | Ewell D. Moore - 1919 - 44 páginas
...good its exhaustion for which an allowance is or has been made; or Premiums paid on any life insurance policy covering the life of any officer or employee,...trade or business carried on by the taxpayer when he is directly or indirectly a beneficiary under such policy. CREDITS ALLOWED— PERSONAL EXEMPTIONS,... | |
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Premiums paid on any life insurance policy covering the life of any officer or employee, or of any person financially interested in any trade or business carried on by the taxpayer, when the taxpayer is directly or indirectly a beneficiary under such... 
